On 15 September 2023, the South African Revenue Service (SARS) announced an amendment to Part 2 of Schedule No.5 to the Customs and Excise Act, 1964 “Refunds of Customs Duties on Goods Exported in the Same Condition as Imported and Imported Goods Abandoned or Destroyed”, by the substitution of Notes 2 and 5(a), as well as the descriptions under Rebate Items 522.00 and 523.02 in order to make reference to new Rule 75.26 that provides for the electronic submission of Drawbacks and Refunds.
By the substitution of Note 2 in Part 2 of Schedule No. 5 with the following:
2.(a) Any application for a refund of duty in terms of the provisions of refund item 522.00 shall be submitted in accordance with rule 75.26.03(b) read with rule 75.26.04 and be supported by -
(i) a copy of the bill of entry relating to the importation of such goods or such other or additional evidence of the payment of duty on and the identity of such goods by the person claiming the refund; and
(ii) such evidence of exportation as the Commissioner may require,
By the substitution of Note 5(a) in Part 2 of Schedule No. 5 with the following:
5.(a) For the purposes of refund item 522.03 a refund of duty as intended by section 75(1)(c) shall only be granted to a person -
(i) if the bill of entry for export was, at the time of submission thereof, accompanied by form DA 63;
(ii) who, subject to the provisions of section 75(14), submits a general application for refund in accordance with rule 75.26.03(c) read with rule 75.26.04 and any other documents which the Commissioner may require in respect of the intended refund.
